A. Every dealer required to collect or pay the sales or use tax shall, on orbefore the twentieth day of the month following the month in which the taxshall become effective, transmit to the Tax Commissioner a return showing thegross sales, gross proceeds, or cost price, as the case may be, arising fromall transactions taxable under this chapter during the preceding calendarmonth, and thereafter a like return shall be prepared and transmitted to theTax Commissioner by every dealer on or before the twentieth day of eachmonth, for the preceding calendar month. In the case of dealers regularlykeeping books and accounts on the basis of an annual period which varies 52to 53 weeks, the Tax Commissioner may make rules and regulations forreporting consistent with such accounting period.
Notwithstanding any other provision of this chapter, a dealer may be requiredby the Tax Commissioner to file sales or use tax returns on an accountingperiod less frequent than monthly when, in the opinion of the TaxCommissioner, the administration of the taxes imposed by this chapter wouldbe enhanced. If a dealer is required to file other than monthly, each suchreturn shall be due on or before the twentieth day of the month following theclose of the period. Each such return shall contain all information requiredfor monthly returns.
A sales or use tax return shall be filed by each registered dealer eventhough the dealer is not liable to remit to the Tax Commissioner any tax forthe period covered by the return.
B. [Expired.]
C. Any return required to be filed with the Tax Commissioner under thissection shall be deemed to have been filed with the Tax Commissioner on thedate that such return is delivered by the dealer to the commissioner of therevenue or the treasurer for the locality in which the dealer is located andreceipt is acknowledged by the commissioner of the revenue or treasurer. Thecommissioner of the revenue or the treasurer shall stamp such date on thereturn, and shall mail the return to the Tax Commissioner no later than thefollowing business day. The commissioner of the revenue or the treasurer maycollect from the dealer the cost of postage for such mailing.
D. Every dealer who elects to file a consolidated sales tax return for anytaxable period and who is required to remit payment by electronic fundstransfer pursuant to subsection B of § 58.1-202.1 beginning on and after July1, 2010, shall file his monthly return using an electronic medium prescribedby the Tax Commissioner. A waiver of this requirement may be granted if theTax Commissioner determines that it creates an unreasonable burden on thedealer.
(Code 1950, § 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675; 2003, c.1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp. Sess. I,c. 2; 2010, cc. 36, 151.)
A. Every dealer required to collect or pay the sales or use tax shall, on orbefore the twentieth day of the month following the month in which the taxshall become effective, transmit to the Tax Commissioner a return showing thegross sales, gross proceeds, or cost price, as the case may be, arising fromall transactions taxable under this chapter during the preceding calendarmonth, and thereafter a like return shall be prepared and transmitted to theTax Commissioner by every dealer on or before the twentieth day of eachmonth, for the preceding calendar month. In the case of dealers regularlykeeping books and accounts on the basis of an annual period which varies 52to 53 weeks, the Tax Commissioner may make rules and regulations forreporting consistent with such accounting period.
Notwithstanding any other provision of this chapter, a dealer may be requiredby the Tax Commissioner to file sales or use tax returns on an accountingperiod less frequent than monthly when, in the opinion of the TaxCommissioner, the administration of the taxes imposed by this chapter wouldbe enhanced. If a dealer is required to file other than monthly, each suchreturn shall be due on or before the twentieth day of the month following theclose of the period. Each such return shall contain all information requiredfor monthly returns.
A sales or use tax return shall be filed by each registered dealer eventhough the dealer is not liable to remit to the Tax Commissioner any tax forthe period covered by the return.
B. [Expired.]
C. Any return required to be filed with the Tax Commissioner under thissection shall be deemed to have been filed with the Tax Commissioner on thedate that such return is delivered by the dealer to the commissioner of therevenue or the treasurer for the locality in which the dealer is located andreceipt is acknowledged by the commissioner of the revenue or treasurer. Thecommissioner of the revenue or the treasurer shall stamp such date on thereturn, and shall mail the return to the Tax Commissioner no later than thefollowing business day. The commissioner of the revenue or the treasurer maycollect from the dealer the cost of postage for such mailing.
D. Every dealer who elects to file a consolidated sales tax return for anytaxable period and who is required to remit payment by electronic fundstransfer pursuant to subsection B of § 58.1-202.1 beginning on and after July1, 2010, shall file his monthly return using an electronic medium prescribedby the Tax Commissioner. A waiver of this requirement may be granted if theTax Commissioner determines that it creates an unreasonable burden on thedealer.
(Code 1950, § 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675; 2003, c.1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp. Sess. I,c. 2; 2010, cc. 36, 151.)
A. Every dealer required to collect or pay the sales or use tax shall, on orbefore the twentieth day of the month following the month in which the taxshall become effective, transmit to the Tax Commissioner a return showing thegross sales, gross proceeds, or cost price, as the case may be, arising fromall transactions taxable under this chapter during the preceding calendarmonth, and thereafter a like return shall be prepared and transmitted to theTax Commissioner by every dealer on or before the twentieth day of eachmonth, for the preceding calendar month. In the case of dealers regularlykeeping books and accounts on the basis of an annual period which varies 52to 53 weeks, the Tax Commissioner may make rules and regulations forreporting consistent with such accounting period.
Notwithstanding any other provision of this chapter, a dealer may be requiredby the Tax Commissioner to file sales or use tax returns on an accountingperiod less frequent than monthly when, in the opinion of the TaxCommissioner, the administration of the taxes imposed by this chapter wouldbe enhanced. If a dealer is required to file other than monthly, each suchreturn shall be due on or before the twentieth day of the month following theclose of the period. Each such return shall contain all information requiredfor monthly returns.
A sales or use tax return shall be filed by each registered dealer eventhough the dealer is not liable to remit to the Tax Commissioner any tax forthe period covered by the return.
B. [Expired.]
C. Any return required to be filed with the Tax Commissioner under thissection shall be deemed to have been filed with the Tax Commissioner on thedate that such return is delivered by the dealer to the commissioner of therevenue or the treasurer for the locality in which the dealer is located andreceipt is acknowledged by the commissioner of the revenue or treasurer. Thecommissioner of the revenue or the treasurer shall stamp such date on thereturn, and shall mail the return to the Tax Commissioner no later than thefollowing business day. The commissioner of the revenue or the treasurer maycollect from the dealer the cost of postage for such mailing.
D. Every dealer who elects to file a consolidated sales tax return for anytaxable period and who is required to remit payment by electronic fundstransfer pursuant to subsection B of § 58.1-202.1 beginning on and after July1, 2010, shall file his monthly return using an electronic medium prescribedby the Tax Commissioner. A waiver of this requirement may be granted if theTax Commissioner determines that it creates an unreasonable burden on thedealer.
(Code 1950, § 58-441.20; 1966, c. 151; 1972, c. 355; 1984, c. 675; 2003, c.1042; 2004, c. 567; 2004, Sp. Sess. I, c. 4; 2005, c. 951; 2006, Sp. Sess. I,c. 2; 2010, cc. 36, 151.)
